FAC Explorer

Audit 8188

FY End
2023-03-31
Total Expended
$34.36M
Findings
2
Programs
9
Organization: Charleston-Kanawha Housing Authority (WV)
Year: 2023 Accepted: 2023-12-21
Auditor: Rubino & Company Chartered

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
6234 2023-001 Significant Deficiency - E
582676 2023-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.872 Public Housing Capital Fund $5.20M Yes 0
14.850 Public and Indian Housing $5.15M Yes 1
14.879 Mainstream Vouchers $770,396 - 0
14.871 Section 8 Housing Choice Vouchers $438,595 - 0
14.267 Continuum of Care Program $165,455 - 0
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $133,201 - 0
14.896 Family Self-Sufficiency Program $78,041 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $57,975 - 0
14.218 Community Development Block Grants/entitlement Grants $13,174 - 0

Contacts

Name Title Type
Z1GBKGGSPZZ7 Clifton Clark Auditee
3043486451 Allan Kitchen Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: NOTE 3 - INDIRECT COST RATE The Authority has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Charleston-Kanawha Housing Authority (the Authority) under programs of the federal government for the year ended March 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 United States Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Authority.

Finding Details

Finding 2023-001
Finding 2023-01: Incorrect Income Amounts and Missing Income Verification on Family Reports (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Public and Indian Housing Federal Assistance Listing Number: 14.850 Compliance Requirement: Eligibility Criteria: The Authority’s Admissions and Occupancy Plan (ACOP), along with 24 CFR Section 960.259, requires the Authority to verify eligible tenant’s family annual income. Condition: The Authority did not provide adequate income information to verify income amounts and included the incorrect income amount on Family Reports. Context: Of the 40 tenant files reviewed, 2 of them reflected the incorrect income amount in the Family Report and 3 of them did not have adequate income verification. Effect: The Authority did not charge the proper rent amounts to tenants. Cause: The Authority did not maintain proper internal controls to prevent or detect the incorrect income amounts and the missing income verification. Projected Questioned Costs: $65,000 Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure that income verification is adequately documented and that income amounts are correctly included in the Family Reports. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2023-001
Finding 2023-01: Incorrect Income Amounts and Missing Income Verification on Family Reports (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Public and Indian Housing Federal Assistance Listing Number: 14.850 Compliance Requirement: Eligibility Criteria: The Authority’s Admissions and Occupancy Plan (ACOP), along with 24 CFR Section 960.259, requires the Authority to verify eligible tenant’s family annual income. Condition: The Authority did not provide adequate income information to verify income amounts and included the incorrect income amount on Family Reports. Context: Of the 40 tenant files reviewed, 2 of them reflected the incorrect income amount in the Family Report and 3 of them did not have adequate income verification. Effect: The Authority did not charge the proper rent amounts to tenants. Cause: The Authority did not maintain proper internal controls to prevent or detect the incorrect income amounts and the missing income verification. Projected Questioned Costs: $65,000 Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure that income verification is adequately documented and that income amounts are correctly included in the Family Reports. Views of Responsible Officials: The Authority agrees with the finding.